This research paper examines the control function and its importance in the processes of formation and development of human capital to ensure the innovative development of a region using the example of the Republic of Tatarstan. The authors have examined the main control mechanisms in the field of human capital training, as well as in the high-tech and innovative sectors of the economy of the Republic of Tatarstan, and they offer their own recommendations for its improvement. To conduct the study, statistical methods were used to collect and analyze data in order to identify the weaknesses and strengths in the system of monitoring the development of human capital. Based on the study, a model of innovative development of the Republic of Tatarstan, supplemented with control elements, was proposed in terms of providing it with human capital. The practical significance of the results obtained is to supplement the theoretical provisions of the control function in the system of state and regional management in the interests of innovative development.

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Control in the human capital management system in the strategy of innovative development of a region

Industries are able to have the considerable impact on the environment. In this regard in modern conditions, when environmental friendliness is so relevant, the considerable attention is paid to the innovative development of the industrial enterprises. But investments into innovations in turn demand the careful analysis of the innovative projects. According to the authors, the methods, widespread in practice of the investment projects assessment can be used for the assessment of innovative projects in industries, but they need some adaptation. Besides, the majority of techniques of assessment consider only separate criteria of the selection of projects for realization. But the specifics of innovative projects demand another approach; they demand a complex research of appeal of the innovative project, including not only financial performance, but also technical quality, environmental safety, economic and budgetary effectiveness, social effect, risk analysis and also the analysis of reliability and appeal of the enterprise, initiating the project. Thus, the purpose of this article was to present the algorithm of the complex analysis of the innovative project. The received results and the made recommendations can be used by potential investors as a technique of assessment of the investment attractiveness of the innovation projects in the industry.

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Development of the methodological approach to the comprehensive assessment of the innovative project effectiveness

This article aims to review and systematize prior works that investigate how the presence of women in top echelon positions of firms affects sustainability and to create an agenda to guide future research in this promising area. In contrast to previous reviews, ours examines how women in top echelon positions affect sustainability by distinguishing both the position women held in the firm (i.e. Board of Directors—BoD, top management team, CEO and relevant committees) and the specific elements of sustainability (i.e. activity, performance, and disclosure). Our structured systematic review resulted in 187 publications retrieved from Web of Science and Scopus and revealed that the presence of women in top echelon positions is associated with greater engagement in social and environmental projects. Their presence also positively influences the environmental and social performance and increases the level, quality, and transparency of sustainability disclosure. Furthermore, the presence of women in top echelon positions and the implementation of sustainable activities improve both the firm financial performance and value. However, conflicting results have also emerged. On the basis of these findings, research gaps and future research agenda are identified and presented.

/pdf/women-in-top-echelon-positions-and-their-effects-on-4bfqtokklu.pdf

Women in top echelon positions and their effects on sustainability: a review, synthesis and future research agenda

Abstract Building on social construction theory, this paper investigates how the presence of women on the board may affect access to credit because of lenders’ gender-stereotyped views. In our view this translates into different levels of the firm's bank debt. To evaluate the impact of gender as a social construct, we designed a within-country analysis in Italy by distinguishing between egalitarian and non-egalitarian contexts. To test our hypotheses, we used a sample of 3514 Italian listed and unlisted firms. Results showed a lower level of bank debt for firms with a relevant number of women in the boardroom (i.e., critical mass) if located in a non-egalitarian context. This effect was partially mitigated in firms during a crisis situation. While extant research explains gender-based differences in a firm’s financial structure by a change in inner-board mechanism/dynamics caused by differences in men/women characteristics, we argue that the social construction of gender may also induce lenders in different contexts to view boards with women differently in relation to access to credit. 

https://link.springer.com/content/pdf/10.1007/s10997-022-09641-w.pdf

Men are from Mars, women are from Venus: on lenders’ stereotypical views and the implications for a firm’s debt

The Ministry of Finance of the Russian Federation approved a new Federal Accounting Standard (FAS) for non-state sector organizations (including healthcare organizations in this sector) 14/2022 “Intangible Assets” (hereinafter FAS 14/2022). This standard makes significant adjustments to the accounting rules for the above assets. These changes will enter into force without fail from 2024, but early application of FAS 14/2022 is also allowed by decision of the organization. To prepare for future innovations, accountants, management of organizations, as well as teachers, students and many other participants in public relations need to analyze these innovations now. Such an analysis is carried out in this article. When carrying out research, such methods as comparison, grouping method, analysis and synthesis, analogy method, systematic approach, logical approach were used. As a result of the research, the main innovations of FAS 14/2022 were identified, analyzed and combined into five large groups. In addition, this article identifies the most important problems that arise in this area, and formulates proposals for their solution. The results presented in this paper will help modern organizations in the non-state sector (including healthcare organizations in this sector) to prepare in advance for the above changes and easier to go through the process of adaptation to the new requirements of FAS 14/2022. In addition, the results obtained in this article will be useful to a wide range of readers interested in the problems of domestic accounting, including accounting for intangible assets, and can also be used in the educational process of higher educational institutions and in the development and improvement of relevant regulatory documents on accounting. 

Analysis of the main innovations of FAS 14/2022

The article discusses the question of the possibility of the business community to implement mechanisms for the development of its structure. The authors show that in the process of historical transformation are implemented opportunities for market entry and process of improvement activities. The authors show that every company can produce a range of innovative products and its innovative principles transform of striving for improvement in the need to innovate. The subject of research is itself innovative activity of the organization, and the possibility of its integration in market conditions.
The novelty of this study is the assumption that the innovation activity of the enterprise does not depend on the amount of goods produced and the number of shipped innovative products. The main indicator is the amount of revenue from goods that are produced on the basis of a new technological cycle. In the course of the work are analyzed the statistics and formed the algorithmization of actions to increase the share of innovative products
The authors show and this is the basis for further research that the advancement and increase of the share of innovative products determines the possibility of development of a qualitatively new setting and identifies opportunities for technological and, consequently, the social capital of a certain territory.

Analysis of Innovation Activity of Enterprises in Modern Business Environment

The monograph presents theoretical, methodological and methodological developments aimed at improving the system of information support of innovation at the micro, meso and macro levels of management. The terminological and structured conceptual-specific apparatus of the study is formed, the place, purpose and objectives of the accounting and analytical management function are justified to ensure the internal management of innovative enterprises and external entities making investment decisions regarding the financing of innovative projects, as well as entities exercising control over the use of public and private financial resources that stimulate innovative directions of the country's economy.

Tat'yana Polyanskaya

Papers

Analysis of Innovation Activity of Enterprises in Modern Business Environment

Methodology of accounting and analytical support of the innovation management system